M.Ramachandran V. The Director of Income Tax (Investigation) and The Joint Director of Income Tax and The Assistant Director of Income Tax and The Assistant Commissioner of Income Tax

WP(MD)/5035/2014

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The case involves M. Ramachandran, a petitioner engaged in the real estate business, who sought the release of several impounded sale deeds from the Income Tax Department. The impoundment occurred following a surprise survey by Income Tax officials, leading to the seizure of various business documents and sale deeds. Ramachandran, after realizing some transactions were not assessed for income tax, voluntarily filed revised returns for several assessment years. However, due to the non-release of the impounded documents, he faced difficulties in settling his tax dues. The court heard the petition and, upon finding a consensus between the petitioner and the respondents, directed the release of the documents upon the submission of certified copies.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 797553 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 04-04-2014
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: S SRIMATHY
• Assessee Lawyers: V SUNDARAM
• Keywords: Income Tax; Real Estate; Sale deed; Seizure of documents; Writ of Mandamus
• Section: 5845/2010; 145/2010; 7816/2011; 8987/2011; 602/2012; 1986/2012; 1905/2012

Judgement Text

"1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 04.04.2014 CORAM THE HONOURABLE MR.JUSTICE R.SUBBIAH W.P.(MD)No.5035 of 2014 M.Ramachandran ... Petitioner Vs. 1.The Director of Income Tax (Investigation), 108, Uthamar Gandhi Salai, Nunkampakkam, Chennai - 600 634. 2.The Joint Director of Income Tax, 63, Race Course Road, Coimbatore - 641 018. 3.The Assistant Director of Income Tax, No.2, V.P.Rathinasamy Nadar Road, B.B.Kulam, Madurai. 4.The Assistant Commissioner of Income Tax, Circle 11, No.2, V.P.Rathinasamy Nadar Road, B.B.Kulam, Madurai. ... Respondents (R4 impleaded vide Court order dated 27.03.2014 in M.P.(MD) No.1 of 2014) Prayer: Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus directing the respondents herein to release the Sale deed impounded from the petitioner, bearing document Nos.5845/2010, Sub Registrar, Chokkikulam, 145/2010, Sub Registrar, Y.Othakkadai, 7816/2011, Joint Sub Registrar, Madurai South, 8987/2011, Joint Sub Registrar, Madurai South, 602/2012, Joint Sub Registrar, Madurai South, 1986/2012, Sub Registrar, Y.Othakkadai and 1905/2012, Sub Registrar, Y.Othakkadai to the petitioner within the time frame stipulated by this Hon'ble Court. For Petitioner ... Mr.V.Meenakshi Sundaram For Respondents ... Mr.S.Srimathy O R D E R The writ petition has been filed praying this Court for issuance of a Writ of Mandamus directing respondents herein to release the Sale deed impounded from the petitioner, bearing document Nos.5845/2010 on the file of Sub Registrar, Chokkikulam, 145/2010 on the file of Sub Registrar, Y.Othakkadai, 7816/2011 on the file of Joint Sub Registrar, Madurai South, 8987/2011 on the file of Joint Sub Registrar, Madurai South, 602/2012 on the file of Joint Sub Registrar, Madurai South, 1986/2012 on the file of Sub Registrar, Y.Othakkadai and 1905/2012 on the file of Sub Registrar, Y.Othakkadai to the petitioner within a time frame. https://hcservices.ecourts.gov.in/hcservices/ 2 2.By consent, the writ petition itself is taken up for final disposal. 3.Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondents. 4. In the affidavit, it has been stated that the petitioner is involved in real estate business in the name and style \"M.M.R. Associates\". He used to enter into agreement with the owner of the land and thereafter after obtaining necessary approvals, used to develop the land and convert the land into individual housing plots and sell them to the prospective buyers and used to get commission for his work from the owner. While so, on 19.10.2012, a team of Income Tax officials lead by the third respondent conducted a surprise survey in his premises and seized all the Books maintained by the petitioner in the normal course of business and various other registered Sale Deeds and Agreements which stood in his name and his relatives name. The petitioner received a summon dated 20.10.2012, issued by the third respondent, directing him to appear in connection with the proceedings under the income tax Act and accordingly, he appeared and the proceedings are still pending. Only thereafter, on verification, the petitioner came to know that certain transactions were mistakenly not brought in for assessment of income tax. Immediately on coming to know of the same, he voluntarily offered to file revised returns of revised tax for a sum of Rs.1,42,855/- for the assessment year 2007-08, Rs.97,110/- for the assessment year 2008-09 and Rs.20,384/- for the assessment year 2009-10 on 25.02.2013. The petitioner has also filed the income tax returns pertaining to the assessment year 2010-11, 2011-12 and 2012-13 but as the tax payable is Rs.30,94,522/-, Rs.10,94,827/- and Rs.7,69,208/- respectively, the petitioner could not gather the said amount. Some of the relatives came forward to help the petitioner by offering loan to him, to enable him to pay his income tax dues by selling their properties. Unfortunately, his relatives requires registered documents which were placed with the petitioner for safe custody, which were also seized by the third respondent, along with his documents. Hence, he made a representation dated 27.02.2013, to the third respondent in person requesting him to return the original sale deeds mentioned in the prayer. Since the representation was not considered, the petitioner has come up with the present petition, with the above said prayer. 5. Today, when the matter is taken up for consideration, the learned counsel for the petitioner would submit that he is having certified copies of the sale deeds referred to in the prayer and he is prepared to produce the same before the respondents and sought for a direction to respondents to return the original documents by substituting the certified copies of the same. The learned counsel for the respondents agreed for the same. 6. In view of the same, the respondents are directed to release the Sale deed impounded from the petitioner, bearing document Nos.5845/2010 on the file of Sub Registrar, Chokkikulam, 145/2010 on the file of Sub Registrar, Y.Othakkadai, 7816/2011 on the file of Joint Sub Registrar, Madurai South, 8987/2011 on the file of Joint Sub Registrar, Madurai South, 602/2012 on the file of Joint Sub Registrar, Madurai South, 1986/2012 on the file of Sub Registrar, Y.Othakkadai and 1905/2012 on the https://hcservices.ecourts.gov.in/hcservices/ 3 file of Sub Registrar, Y.Othakkadai to the petitioner within four weeks from the date of production of the certified copies of the said documents by the petitioner. 7. The Writ Petition is disposed of with the above direction. No cost. Sd/- Assistant Registrar(CO) True copy Sub Assistant Registrar To: 1.The Director of Income Tax (Investigation), 108, Uthamar Gandhi Salai, Nunkampakkam, Chennai - 600 634. 2.The Joint Director of Income Tax, 63, Race Course Road, Coimbatore - 641 018. 3.The Assistant Director of Income Tax, No.2, V.P.Rathinasamy Nadar Road, B.B.Kulam, Madurai. 4.The Assistant Commissioner of Income Tax, Circle 11, No.2, V.P.Rathinasamy Nadar Road, B.B.Kulam, Madurai. +1. CC to MR.D.NALLATHAMBI, Advocate SR.No. 20922 +1. CC to MR.R.KRISHNAMOORTHY, Advocate SR.No. 21632 +1. CC to M/S.S.SRIMATHY, Advocate SR.No. 21524 Sj SR : 10.04.2014 : 3p/8c W.P.(MD)No.5035 of 2014 04.04.2014 https://hcservices.ecourts.gov.in/hcservices/ "